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	GR No. 176579 2012-10-09	HEIRS OF WILSON P. GAMBOA v. FINANCE SECRETARY MARGARITO B. TEVES CARPIO, J.
Contrary to Pangilinan's narrow view, the serious economic consequences resulting in the interpretation of the term "capital" in Section 11, Article XII of the Constitution undoubtedly demand an immediate adjudication of this issue. Simply put, the far-reaching implications of this issue justify the treatment of the petition as one for mandamus.[7]
	GR No. 196063 2011-12-14	ORLANDO A. RAYOS v. CITY OF MANILA CARPIO, J.
Likewise, assuming the present petition is one for declaratory relief,[21] as can be gleaned from the caption of the petition, this Court has only appellate, not original, jurisdiction over such a petition. While this Court may treat a petition for declaratory relief as one for prohibition[22] or mandamus, over which this Court exercises original jurisdiction,[23] it must be stressed that this special treatment is undertaken only in cases with far reaching implications and transcendental issues that need to be resolved.[24]